Essential character determines classification of multifunctional car radio units and qualifying SKD kits as automotive radio receivers.

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....Multifunctional car radio units designed for vehicle installation, with radio reception and sound-reproduction functions, fall under CTI 8527 21 00 where infotainment features such as touchscreen, Bluetooth, Wi-Fi, USB, camera input, playback and navigation remain supplementary. The absence of in-built speakers does not change that character. Under GRI 2(a), SKD kits comprising components configured solely for assembly into complete units may be classified as the finished unit when, as presented, they possess its essential character; assembly must be limited to minor operations without substantial transformation. Classification remains subject to consignment-level Customs verification and applicable BIS certification.....